Sure- but I think that there are differing incentives for regulators than Boeing management. The only situation I can think of that would hold them equally accountable is if there were collusion/corruption. I think in this case it was lack of resources/laziness or overly trusting/naive to what Boeing was telling them.

doesn't seem nearly as malicious. Part of the problem with regulation is constant cuts and never expansion in budget despite the workload usually being expanded, it's very easy to believe that a poor job being done in this situation is just the only way they could get it to still work given the constraints. Actively cutting corners to try to beat competition is much more of a deliberate decision that bears more responsibility.